https://www.taxtmi.com/caselaws?id=258311 The Supreme Court held that the retrospective amendment to Section 80HHC(3) of the Income Tax Act, 1961, imposing conditions on exporters with turnover exceeding Rs. 10 crores per year, should treat all exporters equally. The Court clarified that exporters with turnover below and above Rs. 10 crores should be treated similarly, effectively quashing the conditions for exporters with higher turnovers. As a result, all Special Leave Petitions were disposed of with this clarification, ensuring uniform treatment under the law for exporters of varying turnovers. en-us Mon, 30 Mar 2015 00:00:00 +0530 Sat, 18 Aug 2018 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258311 The Supreme Court held that the retrospective amendment to Section 80HHC(3) of the Income Tax Act, 1961, imposing conditions on exporters with turnover exceeding Rs. 10 crores per year, should treat all exporters equally. The Court clarified that exporters with turnover below and above Rs. 10 crores should be treated similarly, effectively quashing the conditions for exporters with higher turnovers. As a result, all Special Leave Petitions were disposed of with this clarification, ensuring uniform treatment under the law for exporters of varying turnovers. Case-Laws Income Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258311